Conduct of modern science– 2016 • Díl 1

MATERIALS OF THE XVI INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE ★ March 30 - April 7, 2020
2. 
The third priority direction of the Decree of the President of the Republic 
of Uzbekistan dated February 7, 2017 no. up-4947 “on the strategy of actions in five 
priority areas of development of the Republic of Uzbekistan in 2017-2021
3. 
Decree of the President of the Republic of Uzbekistan dated 26.09.2019 
no. up-5837 “On measures to further improve the tax policy of the Republic of 
Uzbekistan
4. 
STC budget for citizens project - 2020
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Science without borders - 2020 ★ Volume 14
PROFESSIONAL ETHICS OF ACCOUNTING AND AUDITING.
Eshm am atova M adina 
Tashkent State University o f Economics
Second year student
E-mail: [e-mail]
Contact: [phone]
Annotation
Following article considers role of ethics and aesthetics for developing not only 
accounting and audit but also in many different spheres. On top of that in article will 
be given information about present code of ethics the usage of code while work. Also 
given many examples of famous writers that expend essence of ethics and aesthetics in 
accounting working sphere.
Key words: accounting activity, code of ethics, professional ethics, ethic and 
aesthetic demand, professional competence, professional behavior, engineering 
standards, professionalism.
To begin with, the era of globalization requires the direct development of 
ethical and aesthetic rules that support a particular profession, both scientifically and 
professionally, not only as a science or a profession, but in every field. In such 
demanding areas, accounting and auditing activities can be seen alongside, as these 
two areas work through the review of various government reports, indicators, and 
workforce management. Every profession, including accounting and auditing, has a 
code of ethics that sets out all the rules that apply during a career.
Because of the importance of the information provided by accountants, they 
need to have general business skills, the ability to work with people to motivate other 
team members, adherence to certain professional ethical standards. Accountants in an 
organization perform functions such as preparing and submitting timely and accurate 
financial statements, identifying inefficiencies and waste of funds, establishing an 
effective system of internal and accounting controls, managing management, auditing 
the activities of competing organizations and auditing fraud.
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